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The Social Security (Contributions) Amendment (No. 4) Regulations 1994
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- 1994 No. 2299
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979.
Regulation 3 of Schedule 1 to the above regulations is amended so that paragraphs (1) and (2) of that Regulation apply only where a direction is given by the Commissioners of Inland Revenue under section 203E of the Income and Corporation Taxes Act 1988 (c. 1). In such circumstances, where anyone works for a person who is not his immediate employer, that person is responsible for the payment of Class 1 contributions in respect of such a worker, although the worker is not an employee of his.
These Regulations do not impose any costs on business.
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